Beruflich Dokumente
Kultur Dokumente
Student workbook
2015
TIS17(E) Rev. 15
Table of contents
Page
Canadas tax system ........................................
Page
Tax scenarios
Exercise 1 High school student ...................
Exercise 1(QC) High school student
(Quebec residents) ........................................
Exercise 2 Post secondary student ..............
Exercise 3 Employed individual with
spouse .............................................................
Exercise 4 Single parent ................................
Exercise 5 Aboriginal person .......................
11
13
15
18
19
22
www.cra.gc.ca
Tax administration
The Department of Finance initiates tax policy, and Parliament passes laws.
The Canada Revenue Agency (CRA) administers tax laws for the Government of Canada and for
most of the provinces and territories. The CRA also administers various social and economic benefit
and incentive programs delivered through the tax system.
The CRA collects:
the goods and services tax/harmonized sales tax (GST/HST) (except in Quebec)
In the province of Quebec: Revenu Qubec collects and administers provincial income taxes and the
GST/HST. The province of Quebec administers the Quebec Pension Plan instead of participating in
the Canada Pension Plan.
Self-assessment principle
Canada's income tax system is based on the principle of self-assessment which is considered the most
economical and efficient way to collect income tax.
Under this system, you assess your taxes by completing an income tax and benefit return to report
your annual income, claim your deductions and credits, and calculate your taxes payable or refund.
Your responsibilities include:
giving the CRA accurate and complete information to assess your return
giving the CRA up-to-date information in order to receive accurate benefits and to avoid
unnecessary delays in sending benefits
www.cra.gc.ca
1.
You have the right to receive entitlements and to pay no more and no less than what is required
by law.
You can expect to receive the benefits, credits and refunds to which you are entitled under the law
and to pay no more and no less than the correct amount required under the law.
2.
3.
4.
5.
6.
You have the right to complete, accurate, clear, and timely information.
You can expect us to provide you with complete, accurate, and timely information that will explain
in plain language the laws and policies that apply to your situation, to help you get your
entitlements and meet your obligations.
7.
You have the right, unless otherwise provided by law, not to pay income tax amounts in dispute
before you have had an impartial review.
You are entitled to withhold payment of assessed income tax amounts that you are disputing in a
formal objection, other than source deductions, until you have had a formal review by the CRA or,
if you have filed an appeal, until the Tax Court of Canada has issued its decision. If you appeal to a
higher court, you will be able to provide equivalent security instead of paying the amount in
dispute. However, in certain circumstances that are specified in the legislation, the CRA can
exercise its authority to take collection action even though an objection or appeal has been filed.
8.
www.cra.gc.ca
9.
You have the right to lodge a service complaint and to be provided with an explanation of our
findings.
You can expect that if you lodge a complaint about the service you receive from us, you will be listened
to and given the opportunity to explain your situation. We will deal with your complaint promptly,
impartially, and in confidence, and we will provide you with an explanation of our findings.
10. You have the right to have the costs of compliance taken into account when administering tax
legislation.
We recognize the need to keep to a minimum your costs, including your time and effort, that are
incurred to comply with the tax and benefit legislation we administer while balancing our
responsibility to administer the legislation efficiently and economically. We strive to make our
dealings with you as straightforward and convenient as possible.
11. You have the right to expect us to be accountable.
You have the right to expect us to be accountable for what we do. When we make a decision about your
tax or benefit affairs, we will explain that decision and inform you about your rights and obligations in
respect of that decision. We are also accountable to Parliament, and through Parliament to Canadians,
for what we do. We report to Parliament on our performance with respect to tax services and benefit
programs and the results we achieve against our published service standards.
12. You have the right to relief from penalties and interest under tax legislation because of
extraordinary circumstances.
You can expect us to consider your request to waive or cancel in whole or in part any penalty and
interest charges if you were prevented from complying with your tax obligations because of
circumstances beyond your control, e.g. a disaster such as a flood or fire, or if penalty or interest arose
primarily because of erroneous actions of the CRA, e.g. material available to the public contained errors
which led you to file incorrect returns or make incorrect payments based on incorrect information.
13. You have the right to expect us to publish our service standards and report annually.
You have the right to expect us to make our service standards publicly available for you to consult.
Our service standards state the level of performance that you can reasonably expect to encounter in
your dealings with us under normal circumstances. You can also expect us to measure our
performance against our service standards and publish the results in the CRA Annual Report that
is tabled in Parliament every year.
14. You have the right to expect us to warn you about questionable tax schemes in a timely manner.
You can expect the CRA to provide timely and relevant information about questionable tax
schemes that the CRA intends to scrutinize so that you can recognize and avoid falling into tax
schemes that could put you at odds with Canadas tax laws. We strive to provide information that
will help you understand how to protect yourself against tax schemes and understand the
consequences you may face as a result of your participation in tax schemes.
15. You have the right to be represented by a person of your choice.
You can get advice about your tax and benefit affairs from and be represented by a person of your
choice. If you provide us with written authorization, we will discuss your situation with the
representative of your choice. However, it is important for you to be aware that you are legally
responsible for your tax and benefit affairs even if you choose to obtain assistance or have someone
act on your behalf.
16. You have the right to lodge a service complaint and request a formal review without fear of
reprisal.
You have the right to lodge a service complaint and request a formal review and to be confident
the CRA will treat you impartially, and that you will receive the benefits, credits, and refunds to
which you are entitled, and pay no more and no less than what is required by law.
www.cra.gc.ca
you are (or were) a parent and live (or lived) with your child
If you will turn 19 before April 2017 and you file your 2015 tax return on time, you can receive your
first GST/HST credit payment the month after your 19th birthday.
www.cra.gc.ca
T4
Year
Anne
14
Province of employment
Employee's CPP contributions line 308
Province d'emploi
Cotisations de l'employ au RPC ligne 308
54
22
10
Exempt Exemption
CPP/QPP EI
PPIP
12
16
Employment code
Code d'emploi
28
17
26
RPAP
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
24
29
RPC/RRQ AE
EI insurable earnings
Gains assurables d'AE
18
Initial Initiale
44
20
46
Pension adjustment line 206
Facteur d'quivalence ligne 206
52
50
55
56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
83 Barbers or hairdressers
Gross income
See Form T2125.
Do not enter on line 101.
Do not report these amounts on your tax return. For Canada Revenue Agency use only.
(Amounts in boxes 30, 32, 34, 36, 38, 40, and 86 are already included in box 14.)
30 Board and lodging
www.cra.gc.ca
he General Income Tax and Benefit Guide provides line-by-line instructions on how to complete a tax
return. If you need information on any area of the return, read the corresponding area of the guide.
www.cra.gc.ca
www.cra.gc.ca
10
www.cra.gc.ca
T4
Year
Anne
BEST BOOKSTORE
2015
14
10
Exempt Exemption
CPP/QPP EI
PPIP
12
28
Employment code
Code d'emploi
29
RPC/RRQ AE
CASEY
150 00
16
EI insurable earnings
Gains assurables d'AE
24
26
17
RPAP
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
22
3,600 00
54
Initial Initiale
18
Catherine
44
67 68
RPP contributions line 207
Cotisations un RPA ligne 207
46
20
Pension adjustment line 206
Facteur d'quivalence ligne 206
0 00
Union dues line 212
Cotisations syndicales ligne 212
50
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
www.cra.gc.ca
11
T4
Year
Anne
MARIO'S PIZZERIA
2015
14
10
Exempt Exemption
CPP/QPP EI
PPIP
12
28
Employment code
Code d'emploi
29
RPC/RRQ AE
CASEY
101 00
16
EI insurable earnings
Gains assurables d'AE
24
26
17
RPAP
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
22
2,600 00
Province of employment
Employee's CPP contributions line 308
Province d'emploi
Cotisations de l'employ au RPC ligne 308
54
Initial Initiale
18
Catherine
44
48 88
RPP contributions line 207
Cotisations un RPA ligne 207
46
20
Pension adjustment line 206
Facteur d'quivalence ligne 206
0 00
Union dues line 212
Cotisations syndicales ligne 212
50
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
12
www.cra.gc.ca
T4
Year
Anne
LIBRAIRIE BOUQUINEZ
2015
14
10
Exempt Exemption
PPIP
CPP/QPP EI
12
28
Employment code
Code d'emploi
29
RPC/RRQ AE
CASEY
150 00
16
EI insurable earnings
Gains assurables d'AE
24
26
17
RPAP
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
22
3,600 00
54
Initial Initiale
18
Catherine
44
54 72
RPP contributions line 207
Cotisations un RPA ligne 207
46
20
Pension adjustment line 206
Facteur d'quivalence ligne 206
0 00
Union dues line 212
Cotisations syndicales ligne 212
50
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
56
20 12
3,600 00
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
www.cra.gc.ca
13
T4
Year
Anne
PIZZERIA DI MARIO
2015
14
10
Exempt Exemption
CPP/QPP EI
PPIP
12
28
Employment code
Code d'emploi
29
RPC/RRQ AE
CASEY
101 00
16
EI insurable earnings
Gains assurables d'AE
24
26
17
RPAP
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
22
2,600 00
Province of employment
Employee's CPP contributions line 308
Province d'emploi
Cotisations de l'employ au RPC ligne 308
54
Initial Initiale
18
Catherine
44
39 52
RPP contributions line 207
Cotisations un RPA ligne 207
46
20
0 00
Union dues line 212
Cotisations syndicales ligne 212
50
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
56
14 53
2,600 00
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
14
www.cra.gc.ca
T4
Year
Anne
STREAMERS
2015
14
10
Exempt Exemption
CPP/QPP EI
PPIP
12
Employment code
Code d'emploi
28
29
RPC/RRQ AE
BROWN
1,995 00
16
EI insurable earnings
Gains assurables d'AE
24
435 60
26
17
RPAP
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
22
12,300 00
54
Initial Initiale
18
SUE
44
231 24
RPP contributions line 207
Cotisations un RPA ligne 207
46
20
Pension adjustment line 206
Facteur d'quivalence ligne 206
12,300 00
Union dues line 212
Cotisations syndicales ligne 212
50
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
www.cra.gc.ca
15
T4A
Year
Anne
TOWN UNIVERSITY
2015
061
016
Social insurance number
Numro d'assurance sociale
012
022
Lump-sum payments line 130
Paiements forfaitaires ligne 130
013
018
BROWN
Self-employed commissions
Commissions d'un travail indpendant
020
Fees for services
Honoraires ou autres sommes
pour services rendus
Annuities
Rentes
Initials Initiales
024
SUE
048
Box Case
105
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
T5
10
Amount Montant
3,500 00
Box Case
24
Box Case
26
Year
Protected B / Protg B
2015
Anne
52.00
Crdit d'impt pour dividendes dtermins
12
23 Recipient type
Other information
(see the back)
Autres renseignements
(voir au verso)
Box / Case
Amount / Montant
Box / Case
Box / Case
Type de bnficiaire
Amount / Montant
SUE
Amount / Montant
Recipient's name (last name first) and address Nom, prnom et adresse du bnficiaire
BROWN
Code du feuillet
27
Foreign currency
Devises trangres
NORTH BANK
28
29
Transit Succursale
Recipient account
Numro de compte du bnficiaire
Privacy Act, personal information bank number CRA PPU 150 and CRA PPU 005 / Loi sur la protection des renseignements personnels, fichiers de renseignements personnels ARC PPU 150 et ARC PPU 005
T5 (13)
16
www.cra.gc.ca
Issue this certificate to a student who was enrolled during the calendar year in a qualifying educational program or a specified educational program at a post-secondary
institution, such as a college or university, or at an institution certified by Employment and Social Development Canada (ESDC) (formerly Human Resources and Skills
Development Canada (HRSDC)).
Tuition fees paid in respect of the calendar year to any one institution have to be more than $100. Fees paid to a post-secondary institution have to be for courses taken at the
post-secondary level. Fees paid to an institution certified by ESDC have to be for courses taken to get or improve skills in an occupation, and the student has to be 16 years of
age or older before the end of the year.
Do not enter the cost of textbooks on this form. Students calculate the education and textbook amounts based on the number of months indicated in Box B or C below.
Student number
International Business
12-345
Brown, Sue
123 Main Street
City, Province X0X 0X0
A
Session periods, part-time and full-time Eligible tuition fees, Number of months for:
part-time and
full-time sessions
B
C
From
To
Part-time Full-time
Y
M
Y
M
2015
01
2015
04
1,250.00
2015
09
2015
12
1,250.00
2,500.00
Totals
Name and address of educational institution
Town University
Information for students: See the back of slip 1. If you want to transfer all or part of your tuition, education, and textbook amounts, complete the back of slip 2.
T2202A E (14)
www.cra.gc.ca
17
T4
Year
Anne
GRACODESIGNS
2015
14
10
Exempt Exemption
CPP/QPP EI
PPIP
12
Employment code
Code d'emploi
28
29
RPC/RRQ AE
NOWEN
3,700 00
16
EI insurable earnings
Gains assurables d'AE
24
1,212 75
26
17
RPAP
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
22
28,000 00
54
Initial Initiale
18
TREVOR
44
526 40
RPP contributions line 207
Cotisations un RPA ligne 207
46
20
Pension adjustment line 206
Facteur d'quivalence ligne 206
28,000 00
Union dues line 212
Cotisations syndicales ligne 212
50
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
18
www.cra.gc.ca
Exercise 4 Single-parent
Karen Partridge was born on May 15, 1981.
She is a single mother to a young child, Annie, who was born on June 4, 2012.
Last year Karen earned $34,790 working for Aquantic.
She also received $950 in social assistance payments and $1,920 in Universal Child Care Benefit payments.
Karen paid Beacon Nursery $5,600 for child care.
She has partially completed the attached Form T778, Child Care Expenses Deduction for 2015.
Last year she paid $9,000 in rent.
In February, Karen received the attached information slips.
T4
Year
Anne
AQUANTIC
2015
14
10
Exempt Exemption
CPP/QPP EI
PPIP
12
Employment code
Code d'emploi
28
29
RPC/RRQ AE
16
24
1,548 85
26
17
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
PARTRIDGE
5,250 00
EI insurable earnings
Gains assurables d'AE
RPAP
22
34,790 00
54
Initial Initiale
18
KAREN
44
654 05
RPP contributions line 207
Cotisations un RPA ligne 207
20
46
782 50
52
165 00
Charitable donations line 349
Dons de bienfaisance ligne 349
34,790 00
50
1,565 00
55
56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
www.cra.gc.ca
19
Protected B / Protg B
T5007
Statement of Benefits
tat des prestations
Year
10
11
2015
Anne
950.00
Partridge
12
Initials
Initiales
13 Report code
Code de genre
de feuillet
Karen
Year
2015
Anne
10
1,920.00
Prestation totale verse
Year / Anne
Amount / Montant
PARTRIDGE Karen
123 Main Street
City, Province X0X 0X0
RC62 (10/12)
20
12
RC62
www.cra.gc.ca
Amount / Montant
Protected B
when completed
Read the attached information sheet. On the sheet we define child care expenses, eligible child, net income, earned income, and
educational program. For more information, see Income Tax Folio S1-F3-C1, Child Care Expense Deduction.
Each person claiming the child care expenses deduction must attach a completed Form T778 to his or her return.
Do not include receipts, but keep them in case we ask to see them at a later date.
If you are the only person claiming child care expenses, complete parts A and B, and, if it applies, Part D.
If there is another person (as described under "Who can claim child care expenses?" on the attached sheet) and you are the one with the
lower net income, complete parts A and B.
If there is another person (as described under "Who can claim child care expenses?" on the attached sheet) and you are the one with the
higher net income, complete parts A, B, C, and, if it applies, Part D.
Year
Annie Partridge
Child care
expenses paid
(read note below)
Annie
5,600.00
+
+
+
+
=
6795
Total
Month
Name of the child care organization or the name and social insurance
number of the individual who received the payments
Day
Beacon Nursery
5,600.00
Note: The maximum you can claim for expenses that relate to a stay in a boarding school (other than education costs) or an
overnight camp (including an overnight sports school) is $175 per week for a child included on line 1 in Part B, $250 per week
for a child included on line 2, and $100 per week for a child included on line 3.
Enter any child care expenses included above that were incurred in 2015 for a child who was 6 or
younger at the end of the year.
6794
$8,000 =
$11,000 = 6796 +
1
2
$5,000 =
3
4
+
=
Enter your total child care expenses from line 6795 in Part A.
Enter your earned income.
34,790.00
2
3
If you are the person with the higher net income, go to Part C. Leave lines 8 and 9 blank.
Enter any child care expenses that the other person (as described under "Who can claim child care
expenses?" on the attached sheet) with the higher net income deducted on line 214 of his or her 2015 return.
Line 7 minus line 8. If you attended school in 2015 and you are the only person making a claim, also go to
Part D. Otherwise, enter this amount on line 214 of your return.
Allowable deduction
Attach Form T2201, Disability Tax Credit Certificate. If this form has already been filed for the child, attach a note to your return
showing the name and social insurance number of the person who filed the form and the tax year for which it was filed.
(Vous pouvez obtenir ce formulaire en franais www.arc.gc.ca/formulaires ou en composant le 1-800-959-7383.)
T778 E (15)
www.cra.gc.ca
21
T4
Year
Anne
2015
14
Employee's CPP contributions line 308
Province of employment
Cotisations de l'employ au RPC ligne 308
Province d'emploi
54
10
Exempt Exemption
CPP/QPP EI
PPIP
12
Employment code
Code d'emploi
28
29
RPC/RRQ AE
LACROIX
16
EI insurable earnings
Gains assurables d'AE
24
1,543 16
26
17
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
Initial Initiale
18
RONALD
44
651 89
46
20
Pension adjustment line 206
Facteur d'quivalence ligne 206
50
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
Box Case
Other information
(see over)
Autres
renseignements
(voir au verso)
22
71
Box Case
Amount Montant
34,675 00
Union dues line 212
Cotisations syndicales ligne 212
34,675 00
RPAP
22
56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
34,675 00
Amount Montant
www.cra.gc.ca
T4
Year
Anne
2015
14
10
Exempt Exemption
CPP/QPP EI
PPIP
12
Employment code
Code d'emploi
28
29
RPC/RRQ AE
LACROIX
107 27
16
EI insurable earnings
Gains assurables d'AE
24
99 00
26
17
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
Initial Initiale
18
RONALD
5,500 00
Union dues line 212
Cotisations syndicales ligne 212
44
103 40
RPP contributions line 207
Cotisations un RPA ligne 207
46
20
Pension adjustment line 206
Facteur d'quivalence ligne 206
5,500 00
RPAP
22
5,500 00
Province of employment
Employee's CPP contributions line 308
Province d'emploi
Cotisations de l'employ au RPC ligne 308
54
50
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
56
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Box Case
Amount Montant
Other information
(see over)
Autres
renseignements
(voir au verso)
www.cra.gc.ca
23
B
Info
slip
ox numbers on common information slips and the related line numbers on the income tax and
benefit return.
Box
Number
T4
Box title
Line on return
Employment income
101
16
308
17
308
18
312
20
207
22
437
55
375
T4A
Pension or superannuation
018
Lump-sum payments
130
020
Self-employed commissions
022
437
028
Other income
various
040
042
130
T5
120
26
425
11
12
425
13
121
14
121
15
Foreign income
121
T4E
Repayment rate
14
119
not entered on
return (included in
box 14)
437
20
22
23